Vol. 4 No. 2 (2023): April 2023

View Vol. 4 No. 2 (2023): April 2023

In Vol 4 No 2 there are several authors from Spain, South Africa, and Nigeria.

DOI: https://doi.org/10.52728/ijtc.v4i2
Published: 2023-04-12

Articles

  • The Influence of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness with Debt Levels as a Moderating Variable

    Riski Ayu Fitriani, Menik Indrati
    145-163

  • Profit or Planet? : Impact of Production and Environmental Costs on Sales English

    Ivada Zanetha Darmaputri, Valentine Siagian
    164-180

  • Book-Tax Differences and Profit Growth: Evidence from Indonesia

    Qurrotal Qolbiyah, Muhammad Isa Alamsyahbana, Rachmad Chartady, Armansyah Armansyah, Yerisma Welly
    181-194

  • Implementation of Financial Accounting Standards for Small and Medium Entities in Berastagi SMES, Karo District

    Yunita Pakpahan, Wina Theresia br Naibaho
    195-207

  • Market Concentration in Construction Tenders in West Papua

    Bagas Johantri, Rachma Aprilia, Sopian Sopian
    208-220

  • The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure Effects

    Brenda Tandayu, Lintje Kalangi, Steven Josia Tangkuman
    221-235

  • Earnings Management and Tax Aggressivity before and During the Covid-19 Pandemic (an Evidence from Indonesia)

    Dianila Oktyawati, Hilda Octavana Siregar, Rumiyati Rumiyati
    236-249

  • Repurchase Agreement: Dual Perspectives in Indonesian Income Tax Law

    Indradi
    250-264

  • The Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital

    Nurul Latifah Nurdin, Haliah, Nirwana
    265-282

  • Effect of Investment, Free Cash Flow, Earnings Management, Interest Coverage Ratio, Liquidity, and Leverage on Financial Distress

    Eddy Suranta, Muhammad Alif Bimo Satrio, Pratana Puspa Midiastuty
    283-295

  • Analysis of the Effectiveness of E-Objection in Making It Easier for Officers and Taxpayers during the Covid-19 Pandemic at the Cibitung Primary Tax Service Office

    Irawati, Musa Maha Sulung Sitinjak, Dwikora Harjo, Aramia Fahriah
    296-310

  • Reviewing Internal Variables on the Level of Underpricing of IPO Shares (Observation of the Company Go Public on IDX 2021-2022)

    Jufri Yandes, Sapto Setyo Nugroho
    311-323

  • Application of IFRS 9 Financial Instruments and the Exposure to Credit Risk (Case Study in Ecuador)

    Marlon Manya, Miryam C. González-Rabanal
    324-340

  • Wealth Taxes on Individuals: An International Comparative Study

    Estelle Abrahams, Suzette Bosman
    341-357

  • A Framework For Boosting Revenue Generation From Land Taxes in Ogun State, Nigeria

    Atinuke Adibempe Orekan
    358-373